ATLAS PROPERTY ONE LTD


Director	ZHANG, Yuepeng


Registered Address	Unit 1e, Bromsgrove House
	88 Bromsgrove Street
	Birmingham
	B5 6AJ


Registered Number	15863462 (England and Wales)

Statement of Financial Position
31 July 2025

	Notes	2025
		£	£
Fixed assets
Investment property	3		14,777,093
			14,777,093
Current assets
Debtors	4	24,226
		24,226
Creditors amounts falling due within one year	5	(14,802,936)
Net current assets (liabilities)			(14,778,710)
Total assets less current liabilities			(1,617)
Net assets			(1,617)
Capital and reserves
Called up share capital			1,000
Profit and loss account			(2,617)
Shareholders' funds			(1,617)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 29 April 2026, and are signed on its behalf by:

ZHANG, Yuepeng
Director
Registered Company No. 15863462

ATLAS PROPERTY ONE LTD

Notes to the Financial Statements
for the period ended 31 July 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A, as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from rendering of services
	Rental income is recognised on a straight-line basis over the term of the lease. Rental income represents income receivable from the letting of properties and is recognised when the company is entitled to receive the income. Amounts received in advance are recognised as deferred income and released to profit or loss over the relevant rental period.

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued on an open market basis in accordance with RICS valuation standards.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2.	Average number of employees


		2025
	Average number of employees during the year	1

3.	Investment property


		£
	Additions	14,777,093
	At 31 July 25	14,777,093

4.	Debtors: amounts due within one year

		2025
		£
	Trade debtors / trade receivables	185
	Prepayments and accrued income	24,041
	Total	24,226

5.	Creditors: amounts due within one year

		2025
		£
	Trade creditors / trade payables	80,000
	Amounts owed to related parties	14,657,939
	Accrued liabilities and deferred income	64,997
	Total	14,802,936